• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

March 2026 ACCA Exams Results

Comments & Instant poll

Save 20% on ACCA & CIMA Books

Interactive BPP books for June 2026 exams, recommended by OpenTuition.
Get discount code >>

Accounting Figures

Forums › ACCA Forums › General ACCA Forums › Accounting Figures

  • This topic has 1 reply, 2 voices, and was last updated 12 years ago by pannanikt.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • October 17, 2013 at 10:55 am #142978
    neelam
    Member
    • Topics: 1
    • Replies: 0
    • ☆

    What implications do an increase & decrease in the accounting figures indicate to a company??

    October 17, 2013 at 1:44 pm #142992
    pannanikt
    Member
    • Topics: 8
    • Replies: 80
    • ☆☆

    Accounting figures – I am not sure, but would assume it means figures from the financial statement plus potentially ratios.
    Wierd question – accounting figures give the info about the company, if they are from financial statements – they relate to historic data, if from forecast they try to predict future. In profit and loss Debits are expenses, Credits are incomes. Dr up means more expensive, Dr down may mean smaller scale of activity or cheaper suppliers, Credits up – more sale at the same prices or the same level of sale but charged higher prices.
    Balance sheet account – Debits are assets – what company owns, Credits how these were financed.
    You can talk for hours about implications. Every change has a meaning, may provide some important information about the business. I don’t know what paper you are doing – see your books for what may be required here as it is very broad topic and at different leveles in your study different level of details may be needed

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE Exams – Instant Poll

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • SEARELE on Bank Reconciliations (b) – ACCA Financial Accounting (FA) lectures
  • hasnaraw on Group SFP – Basic consolidation (revision) – ACCA Financial Reporting (FR)
  • Aadhi69 on Groups – Other points – ACCA SBR
  • Aadhi69 on Basic group structures – SFP workings and adjustments – ACCA (SBR) lectures
  • Hopemas on MA Chapter 2 Questions Sources of Data

Copyright © 2026 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in